Judicial Law Views Quarterly (Law Views)

In Iranian legislation history, term of "smuggling" uses in different means. First, smuggling was equivalent with act or omission that lead to disregarding any taxes, duties or exclusive limited areas. In over time, this word focused on customs smuggling and illegal exporting and importing commodity. Lack of clear definition of smuggling causes dispersion of votes and viewpoints. On the one hand, because in laws, some irrelevant crimes, such as illegal fishing of caviar, are subject to smuggling, some of authors extent mean of smuggling to those crimes. On the other hand, pay to attention to ambiguity Iranian Judicial procedure, even in cases that commodity import illegally, belief that inclusion of smuggling is merely in cases that commodity has been detected in border and detection of commodity inside of country causes exit being subject of smuggling. To the authors` opinion of this article, definition of smuggling neither broad that far from main mean nor narrow that Supreme Court accepted. Anti-smuggling law is almost on this way.